CG40700P - Capital Gains Manual: Companies and Groups of Companies: Administration: Recovery of Corporation Tax from shareholders: contents

COMPANIES AND GROUPS OF COMPANIES

Administration

Recovery of Corporation Tax from shareholders

1. CG40700

   Recovery of CT from shareholders: general
2. CG40710

   Recovery of CT from shareholders: assessment under TCGA92 S189: timing
3. CG40720

   Recovery of CT from shareholders: assessment under TCGA92 S189: amount
4. CG40721

   Recovery of CT from shareholders: example
5. CG40730

   Recovery of CT from shareholders: recovery by shareholder from company
6. CG40740

   Recovery of CT from shareholders: gains made by the shareholder